The Research On Accounting Method Of The Exploration Right Of The Taiping Manganese Iron Ore Area In Lanshan County

With the revision of the People’s Republic of China mineral resources law,the state has implemented a system for obtaining the right to exploration and mining.In recent years,the trading market of mineral exploration right has been mature and perfected,and the transaction is becoming more and more active.As a Geological Exploration Institute taking Hunan as the main business,the exploration right accounting system has many shortcomings and must be adjusted effectively along with the market changes.In this paper,the accounting theory and accounting measurement theory,using the research methods of empirical analysis,the exploration of the accounting problem of important asset selection of geological prospecting units as the research object,in Hunan Province,Lanshan Taiping manganese ore prospecting area as an example,the exploration of the accounting methods and accounting measurement standard of accounting measurement study on the value of the system is studied systematically,hope for the geological exploration unit assets prospecting assets and fair value measurement provides theoretical basis and practical guidance.The main conclusions of the study are as follows:(1)prospecting assets as a result of prospecting rights,as a non property shall be recognized as an independent asset,the method of accounting recognition method on intangible assets accounting reference "enterprise accounting standards" in the confirmation of intangible assets accounting confirmation,meet the conditions should be accounting for prospecting right in the prospecting.(2)For the accounting measurement of prospecting right,the accounting measurement should be based on fair value.According to the theory of real option,the value of exploration right shall be evaluated,and the value should be accounted for.In the following year,the value of the prospecting right is evaluated and its accounting measurement is adjusted.(3)For the accounting measurement of prospecting right,the physical measurement is introduced,and a physical measurement system based on the area of ore body,ore species,reserves,ore grade and mining difficulty is established to reflect the value of prospecting right more comprehensively...